IS AN EMPLOYER REQUIRED TO INCREASE EMPLOYEES' SALARIES ANNUALLY?
Question: Do I have to increase salaries for employees every year? Answer: Based on Clause 6, Article 3 of Circular 10/2020/TT-BLĐTBXH, it stipulates that: “Main contents of the labor contract ... Regime for promotion and salary increase: according to the agreement of both parties on conditions, time, salary level after promotion, salary increase or implementation […]
IS OVERTIME PAY SUBJECT TO PERSONAL INCOME TAX?
Question: I plan to work overtime during the Tet Nguyen Dan 2026 holiday, will the salary for those days be subject to personal income tax? Answer: Based on the provisions in Clause 8, Article 4 of the Personal Income Tax Law 2025, there are specific regulations on income exempt from personal income tax as follows: […]
CAN THE INTEREST RATE BE NEGOTIATED WHEN BORROWING FROM A BANK?
Question: I want to borrow money from the bank, can I negotiate the interest rate? Answer: Based on Article 13 of Circular 39/2016/TT-NHNN, amended and supplemented by Clause 4 of Article 1 of Circular 06/2023/TT-NHNN, it stipulates: “Lending Interest Rates Credit institutions and customers shall agree on lending interest rates based on market capital supply […]
CONDITIONS, DOSSIER, AND PROCEDURES FOR BORROWING SUPPORT LOANS FOR JOB CREATION APPLICABLE TO YOUNG PERSONS WHO HAVE COMPLETED MILITARY SERVICE
Question: "I am a young person who has just completed military service and I wish to borrow funds from the Vietnam Bank for Social Policies to create self-employment or open a small business establishment. To receive a support loan, what conditions must I satisfy, what is the maximum loan amount and loan term, how is […]
LEGAL REGULATIONS ON THE OBLIGATION AND PENALTIES FOR VIOLATIONS REGARDING TEMPORARY RESIDENCE REGISTRATION
Question: Recently, the police have frequently conducted sudden inspections of temporary residence at rental areas. I am currently renting a room for living and working, having stayed for about 3 months but the landlord has not carried out the temporary residence registration for me. May I ask, in this case, is the temporary residence registration […]
CONDITIONS, DOSSIER, AND PROCEDURES FOR THE GRANT, AMENDMENT, AND REVOCATION OF THE LICENSE FOR PROVIDING SERVICES OF ORGANIZING A MARKET FOR TRADING CRYPTO ASSETS
Question: "I am considering participating in the pilot program for the crypto asset market in Vietnam by establishing or contributing capital to an enterprise providing services of organizing a market for trading crypto assets. I would like to know which administrative procedures the Ministry of Finance has currently published and from what time enterprises may […]
How the law regulates the business license tax in the year 2026
I would like to ask how the law regulates the business license tax in the year 2026 On January 23, 2026, the Tax Department issued Official Dispatch No. 645/CT-CS of 2026 to organize propaganda and support the collection and payment of the business license tax starting from January 1, 2026. Official Dispatch No. 645/CT-CS of […]
Documents for the latest corporate income tax final settlement dossier
What documents do I need to prepare for the latest corporate income tax final settlement dossier? The corporate income tax final settlement dossier (the latest corporate income tax final settlement dossier) is based on subsection 7.2 of Section 7, Appendix I of Decree 373/2025/ND-CP, with detailed components as follows: In the case of corporate income […]
Conditions to receive unemployment benefits
I have just had my labor contract terminated at a local enterprise. What conditions do I need to meet to receive unemployment benefits? Employees who are contributing to unemployment insurance in accordance with the law may be entitled to unemployment allowance pursuant to the provisions of Article 38 of the Employment Law 2025, if they […]